Property Tax Law System In China To Study

Along with reformation and open policy and market economy development, the present real estate tax revenue system, with all sorts of malpractices, has already been unsuitable for the development. Further reformations and completion of real estate tax system, taxiing the levying taxes and the property tax in an appropriate time, has become one of the most important issues in the new turn of real estate tax system reform at this moment. In the Third Plenary Session of the 16th Party Central Committee of the Communist Party of China held in October of 2003, the content of levying the property tax and canceling some related fees have been written into the communique of the plenary session. At Chinese finance and taxation forum of November 2005, Xie Xuren—National tax bureau Chief, Jin Renqing—National Ministry of Finance also indicated that our country in "Shi Yi Wu" period advances the property tax with steady steps.The estate tax is one kind of property tax, which takes the real estate owner or the user as the taxpayer, take holds the stage as main assessment link. It aims at such real estate as land, house and etc. The renters or proprietors have to pay certain tax dues for their real estate annually, the sum of tax dues will go up along with the increasing market value of real estate evaluated by professional organizations. The estate' s source is stable, and it is convenient to collect, it also has the character such as the tax revenue neutrality, holding the stage taxation, the tax amount in the property changing along with the appraised value of property. Regardless of is from the economic or the economic rules and regulations angle analysis, begins levying taxes the property taxes has important value.By analyzing other country' s the property tax revenue law system,a mature integrity property tax revenue system, must enable the property tax to become the main financial revenue for the local place. The calculated price of tax revenue should base on the appraised price from the market. We also need to establish the complete appraisal mechanism and the credit information mechanism. Finally, at the right moment, it should has the ability to expand the real estate tax to levy the scope, simplify optimization of tax revenue type. In addition, construction of laws related to the real estate should be taken into consideration, which enables each supervisory work all to have the law to depend on, has a legal basis.Our country present real estate system has some problems such as unclear tax power division, and missing the uniformity of the establishment of tax revenue type, the basis of computation tax revenue and the tax policy not unified, the authority is low, the necessary auxiliary system are not perfect and other questions. The property tax involves the property own characteristic, local authority's financial demand, social sustainable development and broad masses need to make the legislation to begin levying taxes the property tax possibly to become. But no matter is from increases the local authority tax revenue income, the suppression government short-term behavior, the standard real estate market, or the balanced public wealth, straightly expends the point of view to look, the reformation of real estate system, beginning levying taxes the property tax, is necessary, also feasible.Constructing the property tax revenue law system, requires the clarity of the legislation principle. The tax revenue legal principle, the tax revenue fair principle, the reasonable distribution of burden principle are needed to be followed by property legislation. Next, we must choose the appropriate legislation pattern. Unifying our country' s existing actual situation, the choice individual property taxlegislation pattern is more reliable. But designing the concrete legal system and the consummation related system is essential. The property tax taxation object, levying the scope, the taxpayer, the tax base and the tax rate should be regulated, and we also need to establish the consummation real estate appraised system, the complete real estate registration system, and positively carry out individual credit system as soon as possible, strengthen taxpayer' s tax payment to realize and to pay taxes self-consciousness.This article wants to do the research about the concept of property tax, also analyzing the foreign country' s property tax revenue law system. We want to explain the necessity and the feasibility of beginning levying taxes the property tax, and discuss the construction on our country property tax revenue law system.